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Proposed Council Implementing Decision to Approve Estonia's Increased VAT Registration Threshold

10 February 2017

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Approved Changes

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Estonia-European Union

The European Commission has published a proposal for a Council Implementing Decision dated 7 February 2017 to authorize Estonia's derogation from Article 287 of the VAT Directive (2006/112/EC) by increasing the VAT registration threshold to EUR 40,000 from 1 January 2018. The authorization is to apply until the earliest of 31 December 2020 or the entry into force of a Directive amending the provisions of the VAT Directive on a special scheme for small enterprises. The measure to increase the VAT registration threshold from EUR 16,000 to EUR 40,000 was already approved by the Estonian parliament in October 2016 ({News-2016-11-03/A/3-...